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92 results for “charitable trust”+ Charitable Trustclear

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Key Topics

Section 12A223Section 1189Exemption84Section 80G(5)54Section 80G43Addition to Income40Section 2(15)37Natural Justice35Section 12A(1)(ac)

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

ITA 181/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 Sept 2025AY 2017-18

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.181 & 182/Lkw/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Vs. Dcit, Charitable Trust, Bareilly Central Circle, Bareilly Pan: Aaatr6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 22.09.2025 O R D E R Per Bench: [ These Two Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Lucknow Dated 19.03.2024 & 22.03.2024, Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Ys. 2017-18 & 2018-19, Dismissing The Appeals Of The Assessee Against Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “(1).That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Not Considering The Fact That In The Alleged Assessment Order, The Columns Of Name Of Assessee, Pan, Asst Year, Date Of Assessment & Section Under Which Passed, Are Blank. (2)That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Treating The Demand As Valid Which Was Not Computed On The Basis Of Orderthat May Not Be Termed To Be An Order Under Section 143(3). (3) That A Demand Of Tax As Computed In The Computation Sheet Is Without Jurisdiction Void-Ab-Inito & Is Liable To Be Annulled. (4) That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Confirming The Addition Of Rs. 736591857/-Comprising  Corpus Donation Aggregating To Rs 7,68,95,000/-, A.Ys. 2017-18 & 2018-19

For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. S.H. Usmani, CIT DR
Section 11

Showing 1–20 of 92 · Page 1 of 5

18
Section 14817
Section 143(1)16
Charitable Trust16
Section 11(1)
Section 11(2)
Section 12A
Section 13(3)
Section 143(3)
Section 250
Section 80G
Section 80G(5)

charitable trust to another charitable trust will only be treated as application of income in the hands

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

ITA 182/LKW/2024[2018-19]Status: DisposedITAT Lucknow22 Sept 2025AY 2018-19
For Appellant: \nSh. Rakesh Garg, AdvFor Respondent: \nSh. S.H. Usmani, CIT DR
Section 11Section 11(1)Section 11(2)Section 12ASection 143(3)Section 250Section 80GSection 80G(5)

charitable trust to another charitable trust will only be treated as\napplication of income in the hands

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

ITA 619/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

trust and assessing officer has been satisfied that assessee is an charitable institute and its activities are charitable

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

ITA 620/LKW/2024[2016-17]Status: DisposedITAT Lucknow07 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

trust and assessing officer has been satisfied that assessee is an charitable institute and its activities are charitable

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

ITA 535/LKW/2014[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09
For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Sh. G.C. Shrivastava, Special Counsel & Sh. Mazhar Akram, CIT (DR)
Section 11Section 12A

charitable trust. In the case of a charitable trust, it was not income and expenditure which

M/S. PATH SARTHI TRUST,MORADABAD vs. CIT(EXEMMPTION), INCOME TAX DEPARTMENT, LUCKNOW.

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 81/LKW/2023[NA]Status: DisposedITAT Lucknow20 Jan 2026

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. Puneet Kumar, CIT DR
Section 12A

Trust A.Y. N.A. charitable / religious activities and projection / plan for the charitable / religious activities to be undertaken

CA S.K. SAXENA CHARITABLE TRUST,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW, LUCKNOW

Appeals of the appellant are ALLOWED FOR STATISTICAL PURPOSES

ITA 179/LKW/2024[N.A.]Status: DisposedITAT Lucknow11 Jul 2024

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No. 179 & 180/Lkw/2024 Ca S K Saxena Charitable Trust C/O Sanjay Saxena, Pratap Enclave, Gt Road, Shahjhanpur, Up Pan : Aadtc0726E . . . . . . . अपीलार्थी / Appellant बनाम / V/S. The Commissioner Of Income Tax Exemption, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : None For The Assessee Revenue By : Mr Neil Jain [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 09/07/2024 घोषणा की तारीख / Date Of Pronouncement : 11/07/2024

For Appellant: None for the AssesseeFor Respondent: Mr Neil Jain [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 24Section 80G

charitable trust / institution trust e-filed an application in Form No 10AB on 30/09/2023. Further in addition

CA S.K. SAXENA CHARITABLE TRUST,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW

Appeals of the appellant are ALLOWED FOR STATISTICAL PURPOSES

ITA 180/LKW/2024[N.A.]Status: DisposedITAT Lucknow11 Jul 2024

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No. 179 & 180/Lkw/2024 Ca S K Saxena Charitable Trust C/O Sanjay Saxena, Pratap Enclave, Gt Road, Shahjhanpur, Up Pan : Aadtc0726E . . . . . . . अपीलार्थी / Appellant बनाम / V/S. The Commissioner Of Income Tax Exemption, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : None For The Assessee Revenue By : Mr Neil Jain [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 09/07/2024 घोषणा की तारीख / Date Of Pronouncement : 11/07/2024

For Appellant: None for the AssesseeFor Respondent: Mr Neil Jain [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 24Section 80G

charitable trust / institution trust e-filed an application in Form No 10AB on 30/09/2023. Further in addition

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

ITA 21/LKW/2019[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08
Section 11Section 12A

charitable trust. In the case of a charitable trust, it was not income and\nexpenditure which

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

ITA 22/LKW/2019[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09
Section 11Section 12A

charitable trust. In the case of a charitable trust, it was not income and\nexpenditure which

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

ITA 533/LKW/2014[2008-09]Status: DisposedITAT Lucknow28 Feb 2025AY 2008-09
Section 11Section 12A

charitable trust. In the case of a charitable trust, it was not income and\nexpenditure which

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

ITA 532/LKW/2014[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08
Section 11Section 12A

charitable trust. In the case of a charitable trust, it was not income and\nexpenditure which

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

ITA 534/LKW/2014[2007-08]Status: DisposedITAT Lucknow28 Feb 2025AY 2007-08
For Appellant: \nMs. Shweta Mittal, C.AFor Respondent: \nSh. G.C. Shrivastava, Special Counsel &
Section 11Section 12A

charitable trust. In the case of a charitable trust, it was not income and\nexpenditure which

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-APPEAL, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

ITA 232/LKW/2023[2017-18]Status: DisposedITAT Lucknow21 May 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri A.P. Sinha, AdvFor Respondent: Shri Puneet Kumar, CIT(DR)
Section 2(15)Section 3

charitable purpose the said trust/ Institution does not cease to be established for charitable purpose. 3.12. We further

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-A, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

ITA 235/LKW/2023[2016-17]Status: DisposedITAT Lucknow21 May 2025AY 2016-17

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri A.P. Sinha, AdvFor Respondent: Shri Puneet Kumar, CIT(DR)
Section 2(15)Section 3

charitable purpose the said trust/ Institution does not cease to be established for charitable purpose. 3.12. We further

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-A, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

ITA 234/LKW/2023[2015-16]Status: DisposedITAT Lucknow21 May 2025AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri A.P. Sinha, AdvFor Respondent: Shri Puneet Kumar, CIT(DR)
Section 2(15)Section 3

charitable purpose the said trust/ Institution does not cease to be established for charitable purpose. 3.12. We further

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-A, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

ITA 233/LKW/2023[2012-13]Status: DisposedITAT Lucknow21 May 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri A.P. Sinha, AdvFor Respondent: Shri Puneet Kumar, CIT(DR)
Section 2(15)Section 3

charitable purpose the said trust/ Institution does not cease to be established for charitable purpose. 3.12. We further

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

ITA 273/LKW/2019[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

trust or institution was a charitable, the other objects which may not be charitable but may be merely

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1072/DEL/2020[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

trust or institution was a charitable, the other objects which may not be charitable but may be merely

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1073/DEL/2020[2016-17]Status: DisposedITAT Lucknow31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

trust or institution was a charitable, the other objects which may not be charitable but may be merely